Daniel Levy maintains he backed Andre Villas-Boas and Franco Baldini with £100million after the sale of Gareth Bale.

The Tottenham chairman is now set to return to the club’s “comfort zone” this summer of targeting players between the £10-15million price range.

Bale was sold to Real Madrid for a world-record £86million in the close season of 2013.

Spurs went on to spend over £100million seven new players, including the record-breaking purchases of Paulinho for £17million, Roberto Soldado for £26million and Erik Lamela for £30million.

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The other recruits were Christian Eriksen for £11.25million, Nacer Chadli for £7million, Etienne Capoue for £9million and £8.5million Vlad Chiriches.

Of the seven players only Eriksen and Chadli have been successes. The others are all available for transfer at the right price.

But Levy has told the Tottenham Hotspur Supporters’ Trust that there was a collective responsibility over the purchases.

That claim is at odds with Villas-Boas’s insistence last December that Levy had actually failed the bring in the players he had asked for that summer.

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The Portuguese coach, sacked 12 months previously, said: “The chairman proposed a challenge to increase Tottenham’s competitive level, but…we didn’t get any of the targets I had identified, such as João Moutinho, Willian, Oscar or Leandro Damião.

“These were promises that were not kept. I had a group of players I had not chosen. In two years I lost [Rafael] Van der Vaart, [Luka] Modric, Bale, and all the promises made were unfulfilled.”

Baldini’s role is understood to have been overtaken by the arrival of Paul Mitchell from Southampton as Head of Recruitment Analysis.

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Levy, meanwhile, is set to further support boss Mauricio Pochettino’s determination to provide a pathway for Tottenham’s academy players into the first team.

Ryan Mason, who has broken into the first team under the Argentine this season, made his England debut against Italy on Tuesday night in the same side as fellow trainees Harry Kane and Andros Townsend.

Tottenham have been pleased and impressed with Pochettino’s work in his first season, in particular his fitness regime which has reduced the club’s injury record dramatically.